Core Viewpoint - The China Securities Regulatory Commission (CSRC) has imposed corrective measures on Dalian Baiao Chemical Co., Ltd. due to internal control deficiencies, specifically in financial management, procurement management, and contract management [1][4][5]. Group 1: Internal Control Issues - Dalian Baiao Chemical and its wholly-owned subsidiary, Shenyang Baiao Chemical, have been found to have issues in their internal controls regarding financial management [1][4]. - The company also has deficiencies in its procurement management internal controls [1][4]. - Additionally, there are problems with the internal controls related to contract management [1][4]. Group 2: Regulatory Actions - The Dalian Securities Regulatory Bureau has decided to take administrative regulatory measures against Baiao Chemical, which will be recorded in the securities and futures market integrity archives [2][5]. - Warning letters have been issued to Chairman Liu Xianwu and Chief Financial Officer Wang Xiliang, which will also be recorded in the integrity archives [2][5]. Group 3: Shareholder Pledge Information - As of August 15, 2025, Baiao Chemical has a total of 13,627.68 million shares pledged, which accounts for 19.30% of the total share capital [2][3].

Core Viewpoint - The company has established an internal control management system to enhance operational management and risk prevention capabilities, ensuring the protection of investors' rights and interests [1][2]. Group 1: Internal Control Objectives - The internal control aims to ensure the legality and compliance of operations, asset security, and the authenticity of financial reporting, thereby improving operational efficiency and promoting the achievement of strategic goals [2][3]. - The internal control system is applicable to the company, its branches, subsidiaries, and significant investees [2]. Group 2: Principles of Internal Control - The internal control system should adhere to principles such as comprehensiveness, importance, checks and balances, adaptability, and cost-effectiveness [3][4]. - The company must establish a risk management system that covers all business activities, including sales, procurement, production, and financial management [3][4]. Group 3: Internal Environment - The internal environment encompasses governance structure, organizational setup, responsibility allocation, internal auditing, human resource policies, and corporate culture [5][6]. - The board of directors is responsible for establishing and implementing the internal control system, while the management is tasked with daily operations [6][7]. Group 4: Risk Assessment - Risk assessment involves identifying and analyzing risks related to achieving internal control objectives and determining appropriate response strategies [9][10]. - The company should utilize both qualitative and quantitative methods to analyze identified risks and prioritize them based on their likelihood and impact [10][11]. Group 5: Control Activities - Control activities are measures taken based on risk assessment results to keep risks within acceptable limits, including departmental setups, responsibilities, and operational processes [12][13]. - The company should implement various control measures, such as separation of incompatible duties, authorization controls, and budget management [12][13]. Group 6: Information and Communication - The company must establish a system for collecting, processing, and transmitting internal control-related information to ensure timely communication and effective operation [17][18]. - Information technology should be leveraged to enhance information integration and sharing, ensuring the security and stability of information systems [18][19]. Group 7: Internal Supervision and Disclosure - The company should develop an internal inspection and supervision system, defining the roles and responsibilities of internal audit and other supervisory bodies [20][21]. - Regular self-evaluations of internal control effectiveness should be conducted, with reports submitted to the board of directors [21][22].

Core Viewpoint - The internal control audit report of Shandong LianKe Technology Co., Ltd. indicates that as of December 31, 2024, the company has maintained effective internal controls over financial reporting and has not identified any significant deficiencies in both financial and non-financial internal controls [1][2]. Internal Control Evaluation Conclusion - The company has no significant deficiencies in financial reporting internal controls as of the evaluation date [2] - The board believes that the company has maintained effective financial reporting internal controls in all material respects [2] - No significant deficiencies in non-financial reporting internal controls were identified [2] Internal Control Evaluation Work Evaluation Scope - The evaluation covered all major units, businesses, and high-risk areas, with total assets and revenues from evaluated units accounting for 100% of the consolidated financial statements [2][3]. Internal Control Areas - **Corporate Governance**: The company has established a governance structure based on the shareholders' meeting and board of directors, with clear regulations on the roles and responsibilities of various governance bodies [3]. - **Human Resource Management**: The company views human resources as a strategic asset and has implemented a talent strategy to enhance workforce vitality and optimize personnel allocation [4]. - **Financial Management**: The company has established strict financial management systems to ensure the effective use of funds and mitigate financial risks [4]. - **Procurement Management**: The company utilizes an ERP system to control procurement processes and reduce costs through strategic supplier relationships [4]. - **Sales Management**: The company employs an ERP system to manage sales processes and adjust pricing based on market conditions to maximize profits [5]. - **Research and Development**: The company emphasizes R&D, establishing mechanisms for project management and expenditure tracking [5]. - **Financial Reporting**: The company has a unified financial management system to ensure accurate and timely financial reporting [5]. - **Asset Management**: The company has established a three-tier management system for fixed assets to ensure accurate tracking and reporting [6]. - **Construction Projects**: The company has clear management procedures for construction projects to ensure accurate accounting and timely capitalization [7]. - **Cost Management**: The company conducts monthly analyses of cost indicators to ensure budget compliance and identify issues [7]. - **Contract Management**: The company has a structured contract management system to regulate contract processes and approvals [8]. - **External Guarantees**: The company has a management system for external guarantees to control financial risks [8]. - **Related Transactions**: The company has regulations to prevent fund occupation by controlling shareholders or related parties [8]. - **Information System Management**: The company has implemented a unified ERP system to enhance internal control effectiveness [9]. Internal Control Deficiency Standards - The company has established quantitative and qualitative standards for identifying internal control deficiencies, differentiating between financial and non-financial reporting controls [9][10].

Core Viewpoint - The company has established a comprehensive internal control system to enhance operational efficiency, safeguard assets, and ensure accurate information disclosure, in compliance with relevant laws and regulations [1][2][3]. Group 1: Internal Control Principles - The internal control system follows principles of comprehensiveness, importance, checks and balances, adaptability, and cost-effectiveness [2][4]. - Internal control should cover all operational aspects, including sales, procurement, inventory management, and financial management [3][4]. Group 2: Basic Requirements for Internal Control - The company must create a clear and effective internal control mechanism tailored to its industry and management characteristics [5]. - Key elements of internal control include internal environment, risk assessment, control activities, information communication, and internal supervision [5][6]. Group 3: Control Activities Focus - The company emphasizes the importance of managing related party transactions, external guarantees, fundraising, and significant investments through strict internal controls [12][21][42]. - Related party transactions must adhere to principles of honesty, equality, and fairness, ensuring no harm to the company or its shareholders [12][13]. Group 4: Fundraising Internal Control - Fundraising activities must be conducted in a regulated, safe, efficient, and transparent manner, with strict management of funds [31][32]. - The company is required to open dedicated accounts for fundraising and ensure funds are used according to specified purposes [33][34]. Group 5: Management Control of Subsidiaries - The company must implement control mechanisms for its subsidiaries, ensuring they adhere to internal control standards and report significant matters promptly [48][49]. - Regular analysis of subsidiaries' financial reports and performance is essential for effective oversight [50][51]. Group 6: Information Disclosure Control - The company must ensure timely and accurate disclosure of significant information in compliance with regulations, with designated responsibilities for reporting [51][52]. - A confidentiality system for major information must be established to prevent unauthorized disclosures [53][54]. Group 7: Internal Control Evaluation and Audit - The internal audit department is responsible for evaluating the effectiveness of internal controls and reporting findings to the board [63][64]. - The board must review internal control reports and ensure corrective actions are taken for identified deficiencies [66][67].

Core Points - The internal control system of the company aims to enhance management, promote standardized operations, and protect the rights of investors [1][2] - The board of directors is responsible for the establishment, implementation, and improvement of the internal control system, with regular evaluations of its effectiveness [2][3] - The company emphasizes the importance of risk assessment and management to identify and respond to potential risks effectively [5][13] Group 1: Internal Control Objectives - The internal control objectives include ensuring compliance with laws and regulations, improving operational efficiency, safeguarding assets, and ensuring accurate financial reporting [1][4] - The internal control system is designed to provide reasonable assurance in achieving these objectives [1][3] Group 2: Internal Control Environment - The company establishes a clear organizational structure and division of responsibilities to ensure effective internal control [2][3] - The roles of the shareholders, board of directors, and management are clearly defined to facilitate decision-making and management [2][3] Group 3: Risk Assessment - The company conducts systematic risk assessments to identify and analyze risks related to achieving internal control objectives [5][13] - A risk assessment mechanism is established to continuously collect relevant information and adjust risk response strategies as needed [5][13] Group 4: Internal Control Activities - Control activities include defining departmental responsibilities, establishing business regulations, and implementing necessary control procedures [19][21] - The company develops management systems for critical areas such as safety production, procurement, and quality management to ensure compliance [21][22] Group 5: Internal Supervision and Audit - The internal audit department is responsible for monitoring the effectiveness of the internal control system and reporting findings to the board of directors [10][13] - Regular audits are conducted to ensure compliance with internal control procedures and to identify areas for improvement [10][13] Group 6: Information and Communication - The company has established internal communication controls to enhance efficiency and transparency [39][41] - Public information disclosure controls are in place to protect the rights of stakeholders and ensure timely and accurate information dissemination [42][12] Group 7: Continuous Improvement - The internal control system is subject to regular reviews and adjustments based on changes in the business environment and operational needs [55][56] - The company is committed to maintaining an effective internal control system that evolves with its operational context [55][56]

Core Viewpoint - The internal control system of Shenzhen Haopeng Technology Co., Ltd. is designed to enhance operational efficiency, ensure compliance with laws and regulations, protect assets, and guarantee accurate information disclosure, thereby safeguarding the interests of investors [1][2][3]. Group 1: Internal Control Objectives - The internal control aims to comply with national laws and regulations, improve operational efficiency, safeguard company assets, and ensure the accuracy and fairness of information disclosure [2][3]. - The internal control system is based on principles such as comprehensiveness, legality, effectiveness, importance, checks and balances, adaptability, and cost-effectiveness [2][3]. Group 2: Internal Control Components - Key elements of internal control include the internal environment, goal setting, event identification, risk assessment, risk response, control activities, information and communication, and monitoring [3][4]. - The company emphasizes the importance of establishing a governance structure that ensures the legal operation and scientific decision-making of the shareholders' meeting and board of directors [4][5]. Group 3: Management Control of Subsidiaries - The company focuses on strengthening management control over subsidiaries, including establishing control policies, coordinating business strategies, and ensuring timely reporting of significant events [6][7]. - The company is required to evaluate the internal control systems of its subsidiaries and ensure compliance with established policies [6][7]. Group 4: Internal Control of Related Transactions - The company must establish a robust internal control system for related transactions, ensuring fairness and transparency while protecting the interests of the company and its shareholders [8][9]. - Related transactions must be approved by the appropriate governing bodies, with clear procedures for avoiding conflicts of interest [8][9]. Group 5: External Guarantee Control - The company’s external guarantee control must adhere to principles of legality, prudence, mutual benefit, and safety, with strict risk management measures in place [10][11]. - The company is required to manage guarantee contracts diligently and monitor the financial status of guaranteed parties [10][11]. Group 6: Fundraising and Investment Control - The company must manage fundraising strictly according to relevant laws and internal regulations, ensuring proper use and monitoring of funds [12][13]. - Major investments require thorough evaluation and adherence to established approval processes to mitigate risks and ensure effective returns [14][15]. Group 7: Information Disclosure Control - The company is mandated to establish a comprehensive information disclosure management system to ensure timely and accurate reporting of significant information [16][17]. - The board secretary is responsible for overseeing the information disclosure process, ensuring compliance with regulatory requirements [16][17]. Group 8: Internal Control Evaluation and Audit - The internal audit department is responsible for regularly reporting on the effectiveness of internal controls and addressing any identified deficiencies [18][19]. - The company must conduct annual evaluations of its internal control systems and report findings to the board of directors [19][20].

Core Viewpoint - The company is preparing for its 2024 annual shareholders' meeting, focusing on maintaining order and efficiency while ensuring the rights of shareholders are protected [1]. Meeting Guidelines - A meeting organization team will be established to manage the event and related matters [1]. - Voting will be conducted through both on-site and online methods, with shareholders required to choose one voting method [1]. - Shareholders attending the meeting have the right to speak, inquire, and vote [1]. - Only authorized personnel will be allowed in the meeting venue to maintain order [1]. Financial Performance - As of the end of 2024, the company reported a net asset of 1.116 billion yuan and current assets of 1.259 billion yuan, with cash holdings of 988 million yuan [5]. - The company experienced a significant decline in revenue, with total operating income of approximately 396.92 million yuan, a decrease of 34.85% compared to the previous year [25]. - The net profit attributable to shareholders was reported at -911.76 million yuan, showing an improvement from -1.647 billion yuan in the previous year [25]. - The company recognized a goodwill impairment of 403 million yuan due to declining revenues in its cinema and gaming segments [27]. Strategic Developments - The company is focusing on high-quality development by optimizing its asset structure and reducing operational costs through measures such as judicial restructuring [5][27]. - The company aims to enhance its profitability and core competitiveness by integrating cultural and technological developments, aligning with Beijing's cultural center positioning [18]. Governance and Oversight - The board of directors has been actively involved in decision-making and governance, ensuring compliance with relevant laws and regulations [17]. - The supervisory board has conducted regular checks on the company's financial status and operational decisions, confirming adherence to legal and regulatory requirements [21][23]. Future Outlook - The company plans to continue its efforts in reforming its operational mechanisms and exploring innovative business developments to strengthen its market position [18].

Core Viewpoint - The company is preparing for its 2024 annual shareholders' meeting, where various proposals will be discussed, including the appointment of auditors and expected related party transactions for 2025. Group 1: Meeting Details - The annual shareholders' meeting is scheduled for June 27, 2025, at 1:30 PM in the company's production command center in Zigong, Sichuan [1]. - The meeting will include the election of vote counters, discussion of various proposals, and a session for shareholder questions [2][3]. Group 2: Proposals for Discussion - Proposals include the payment of fees to the accounting firm for 2024, reappointment of the accounting firm for 2025, and expected related party transactions with several companies for 2025 [1][4]. - The company plans to discuss the increase in transaction limits with Jiangsu Shenyuan Special Alloy Co., Ltd. and Tianjin Helong Titanium Industry Co., Ltd. for 2025 [1][4]. Group 3: Company Performance - In the reporting period, the company achieved a production volume of 498,461 tons, a year-on-year increase of 3.99%, and a sales volume of 516,095 tons, up 6.27% [5]. - The main business revenue reached 3.54734 billion yuan, reflecting a stable operational performance despite market challenges [5]. Group 4: Governance and Compliance - The company maintains a robust governance structure and internal control mechanisms, adhering to relevant laws and regulations to ensure compliance and protect shareholder rights [6][7]. - The board of directors has established various committees to enhance decision-making and oversight, ensuring independent directors play a crucial role in maintaining shareholder interests [7][8]. Group 5: Future Plans - For 2025, the company targets total sales of 540,000 tons and revenue of 3.3 billion yuan, with a projected profit of 150 million yuan, indicating a decrease compared to 2024 [14].

Core Viewpoint - The internal control system of Shanghai Putailai New Energy Technology Co., Ltd. aims to enhance corporate governance, operational efficiency, and risk management while ensuring compliance with laws and regulations [1][2]. Group 1: Objectives of Internal Control - The internal control system is designed to comply with national laws and regulations, improve operational efficiency, safeguard company assets, and ensure the accuracy and fairness of financial reporting [1][2]. Group 2: Internal Control Content - Internal control encompasses environmental control, business control, accounting system control, information transmission control, ethical conduct control, and internal supervision [1][2]. - The company will continuously improve its governance structure and establish effective incentive and restraint mechanisms [2]. Group 3: Risk Management - The company will enhance its risk assessment system to monitor operational, financial, market, regulatory, and ethical risks [3][4]. - Internal control activities will be based on risk assessment results and will cover all operational aspects, including sales, procurement, asset management, and financial reporting [2][3]. Group 4: Management of Subsidiaries - The company will strengthen management control over its subsidiaries, ensuring compliance with internal control policies and procedures [3][4]. - Each subsidiary must report significant business and financial matters to the company in a timely manner [4]. Group 5: Related Party Transactions - The internal control of related party transactions will adhere to principles of honesty, equality, and fairness, with a focus on protecting the interests of the company and its shareholders [5][6]. - The company will establish a decision-making system for related party transactions, ensuring proper approval processes are followed [5][6]. Group 6: External Guarantees - The company will implement strict controls over external guarantees, ensuring compliance with legal and regulatory requirements [7][8]. - The board of directors will carefully review the financial and operational status of the parties being guaranteed [8][9]. Group 7: Fundraising and Investment Management - The company will manage fundraising strictly according to established procedures, ensuring funds are used for their intended purposes [10][11]. - Major investments will undergo thorough evaluation and approval processes to mitigate risks and enhance returns [12][13]. Group 8: Information Disclosure - The company will ensure timely and accurate disclosure of significant information in compliance with regulatory requirements [13][14]. - A confidentiality mechanism will be established to protect sensitive information until it is publicly disclosed [14][15]. Group 9: Ethical Conduct - The company is committed to conducting business ethically and legally, providing training on ethical conduct to all employees [15][16]. - A whistleblower mechanism will be established to protect individuals reporting unethical behavior [15][16]. Group 10: Internal Audit and Evaluation - The internal audit department will regularly assess the effectiveness of internal controls and report findings to the board of directors [16][17]. - The company will prepare an annual self-evaluation report on internal controls, which will be submitted to the Shanghai Stock Exchange [17][18].

亚普汽车部件股份有限公司 内部控制审计报告 索引 页码 内部控制审计报告 1-2 内部控制审计报告 XYZH/2025TYAA2B0025 亚普汽车部件股份有限公司 亚普汽车部件股份有限公司全体股东： 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求，我们审计 了亚普汽车部件股份有限公司（以下简称亚普股份）2024 年 12 月 31 日财务报告内部控 制的有效性。 一、 企业对内部控制的责任 按照《企业内部控制基本规范》 、 《企业内部控制应用指引》 、 《企业内部控制评 二、 注册会计师的责任 我们的责任是在实施审计工作的基础上，对财务报告内部控制的有效性发表审计意 见，并对注意到的非财务报告内部控制的重大缺陷进行披露。 三、 内部控制的固有局限性 内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外，由于情况的 变化可能导致内部控制变得不恰当，或对控制政策和程序遵循的程度降低，根据内部控 制审计结果推测未来内部控制的有效性具有一定风险。 四、 财务报告内部控制审计意见 我们认为，亚普股份于 2024 年 12 月 31 日按照《企业内部控制基本规范》和相关 规定在所有重大方面保持了 ...